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Home My WebLink AboutAgenda - 10-17-2000-8cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 17, 2000 Action Agenda Item No. $-~ SUBJECT: Motor Vehicle Property Tax Refunds DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Ja Roberson, Revenue Collector, ext. 2727 Resolution Motor Vehicle Tax Refund Requests _ TELEPHONE NUMBERS: Refund Data Spreadsheet Hillsborough 732-8181 Chapel Hill 968-0501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of a refund resolution related to seven requests for property tax refunds. BACKGROUND: General Statute 105-381(b), "Action of Governing Body" provides that "Upon receiving a taxpayer's written statement of defense and request for release or refund, the governing body of the Taxing Unit shall within 90 days after receipt of such a request determine whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either release or refund that portion of the amount that is determined to be in excess of the correct liability or notify the taxpayer in writing that no release or refund will be made". For classified motor vehicles, GS 105-330(B) allows for a full or partial refund when a tax has been paid and pending appeal is decided in the owner's favor. FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to $684.93. RECOMMENDATION(S.); The Manager recommends that the Board approve the attached resolution approving seven property tax refund requests in accordance with N.C. General Statute 105-381, and/or G.S. 105-330.2(8). NORTH CAROLINA ORANGE COUNTY REFUND RESOLUTION (Approval) 2 Whereas, North Carolina General Statutes 1,05-381 and/or 330.2(B) allows for the refund of taxes when the $oard of County Commissioners determines ,that a taxpayer applying for the refund has a'valid defense to the tax imposed; and Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has been taxed and the tax has been collected: and Whereas, as to each of the properties listed in the Request for Froperiy Tax Refunds, the taxpayer has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax imposed as indicated on the Request for Property Tax Refunds. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMIVIISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are approved. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North Carolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Board of Commissioners for said County at a regular meeting of said Board held on said record having been made in the Minute Book of the minutes of said Board, and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County, this day of Clerk to the Board of Commissioners 3 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: H20141 Rate Code: 21 Date: September 27, 2000 Name: Jayson Anthony ICilcoyne Address: 11 Barnes Street Carrboro, N. C. 27S 10-2202 VIN Nbr: 2G1WX12X659101230 Action Requested: Property tax refund for year of 2000. Recommendation: Approve refund for $35.37. Explanation: Refund due to value appeal per bill of sale. Reference: General Statute 105-3$1(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G38427 Rate Code: 22 Date: September 20, 2000 . Name: Michael Anderson Roberts Address: 108 Mossbark Lane Chapel Hill, N. C. 275141845 VIN Nbr: 1G4HR52KXVH544$54 Action Requested: Property tax refund for year of 2000. Recommendation: Appmve refund for $33.52. Explanation; Refund due to value appeal per bill of sale. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F77692 Rate Code: 22 Date: September 27, 2000 Name: Nancy Claire Nicholson Address: 600 Durant #302 Chapel Hill, N. C. 27514 VIN Nbr: JA4MRSIMORJ011832 Action Requested: Property tax refund for year of 199$. Recommendation: Approve refund for $270.24. Explanation: Refund due to clerical error. Vehicle taxed in Orange County, but actually located in Chatham County at 600 Durant St. Reference: General Statute 105-381(a)(1)a. Clerical Error_ General Statute 105-3 81(a)(1)b. Illegal Tax. 6 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G79324 Rate Code: 22 Date: September 27, 200D Name: Nancy Claire Nicholson Address: 600 Durant #302 Chapel Hill, N. C. 27514 VIN Nbr: JA4MRS1MOliJ011832 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $256.17. Explanation: Refund due to clerical error: Vehicle taxed in Orange County, but actually located in Chatham County at 600 Durant St. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: E37878 Rate Code: 23 Date: October 2, 2000 Name: Tegegne D. Wondafrash Address: 2105 Magnolia Lane Hillsborough, N. C. 27278 VIN Nbr: 1HGEG8650NL016046 Action Requested: Property tax refund for year of 1997. Recommeudatiou: Approve refund for $36.50. Explanation: Refund due to incorrect rate district. Located at 4.51..32. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. 8 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F29970 Rate Code: 23 Date: October 2, 2000 Name: Tegegne D. Wondafrash Address: 2105 Magnolia Lane Hillsborough, N. C. 27278 VIN Nbr: 1HGEG8650NL016046 Action Requested: Property tax, refund for year of 1998. Recommendation: Approve refund far $29.04. EzplanaHon: Refund due to incorrect rate district. Located at 4:51..32. Reference: General Statute 105-38.1(axl)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. 9 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G31309 Rate Code: 23 Date: October 2, 2000 Name: Tegegne D. Wondafrash Address: 2105 Magnolia Lane Hillsborough, N. C. 27278 VIN Nbr: 1HGEG8650NL016046 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $24.09. Explanation: Refund due to incorrect rate district. Located at 4.51..32. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. 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